It seems to be complicated unless you understand the difference between the laws related to gasoline based aviation fuel and kerosene aviation fuel.
First, I will give a rough explanation of taxes related to aircraft fuel, and then I will explain each individual.
As you know that aircraft fuel tax is applied to aircraft fuel and aircraft fuel tax of 26 yen / L will be imposed(As of July 2018 18 yen/L).
In the case of kerosene type aviation fuel, this understanding alone is enough, but in the case of petrol-based aviation fuel which is often used for small aircraft, we have to understand another one.
That is, in the case of gasoline, another law, the Volatile Tax Law applies. The tax exemption procedure is the procedure under this volatile oil tax law.
In the case of gasoline type, aircraft fuel tax of 26 yen and volatile oil tax (volatile oil tax and local road tax, hereinafter referred to as volatile oil tax) 53.8 yen, subject to double taxation.
Therefore, we take tax exemption procedures to exempt the volatile oil tax.
As an aside, the special case for tax payment where you frequently ask questions is the story on the aircraft fuel tax law, and the special place of import is the story on the volatile oil tax law.
Therefore, tax exemption special case is not related to tax exemption procedure.